DJ - AM Services: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DJ - AM Services
Largest movements
- Tangible fixed assets -€36,019
down €36,019 (-12.9%), from €278,733 to €242,714
of which Leasing and similar rights: -€33,342
- Receivables within one year -€12,030
down €12,030 (-59.7%), from €20,136 to €8,106
of which Trade receivables: -€10,367
- Deferred charges and accrued income +€10,699
up €10,699 (+529%), from €2,023 to €12,722
- Debts after one year -€37,031
down €37,031 (-24.9%), from €148,931 to €111,899
- Other debts -€20,961
down €20,961 (-72.5%), from €28,915 to €7,954
- Reserves +€20,060
up €20,060 (+41.2%), from €48,716 to €68,777
of which Distributable reserves: +€20,060
- Tax, wage and social debts +€5,957
new in 2025: €5,957
- Trade debts -€4,459
down €4,459 (-30.8%), from €14,488 to €10,030
- Gross operating margin +€40,652
up €40,652 (+143%), from €28,422 to €69,073
- Financial charges -€855
down €855 (-6.6%), from €12,904 to €12,050
- Depreciation +€777
up €777 (+2.1%), from €37,584 to €38,361
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,245 | €264,214 | -€37,031 | -12.3% |
| Fixed assets | 21/28 | €278,733 | €242,714 | -€36,019 | -12.9% |
| Tangible fixed assets | 22/27 | €278,733 | €242,714 | -€36,019 | -12.9% |
| Furniture and vehicles | 24 | €18,024 | €15,347 | -€2,677 | -14.9% |
| Leasing and similar rights | 25 | €260,710 | €227,367 | -€33,342 | -12.8% |
| Current assets | 29/58 | €22,512 | €21,500 | -€1,012 | -4.5% |
| Amounts receivable within one year | 40/41 | €20,136 | €8,106 | -€12,030 | -59.7% |
| Trade receivables | 40 | €14,479 | €4,112 | -€10,367 | -71.6% |
| Other amounts receivable | 41 | €5,658 | €3,995 | -€1,663 | -29.4% |
| Cash at bank and in hand | 54/58 | €353 | €672 | +€319 | +90.4% |
| Deferred charges and accrued income | 490/1 | €2,023 | €12,722 | +€10,699 | +529% |
| Total equity and liabilities | 10/49 | €301,245 | €264,214 | -€37,031 | -12.3% |
| Equity | 10/15 | €68,991 | €87,251 | +€18,260 | +26.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,716 | €68,777 | +€20,060 | +41.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,856 | €66,917 | +€20,060 | +42.8% |
| Investment grants | 15 | €14,075 | €12,275 | -€1,800 | -12.8% |
| Provisions and deferred taxes | 16 | €4,692 | €4,092 | -€600 | -12.8% |
| Deferred taxes | 168 | €4,692 | €4,092 | -€600 | -12.8% |
| Amounts payable | 17/49 | €227,563 | €172,872 | -€54,691 | -24.0% |
| Amounts payable after more than one year | 17 | €148,931 | €111,899 | -€37,031 | -24.9% |
| Financial debts | 170/4 | €148,931 | €111,899 | -€37,031 | -24.9% |
| Amounts payable within one year | 42/48 | €78,632 | €60,972 | -€17,660 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €35,229 | €37,031 | +€1,802 | +5.1% |
| Trade debts | 44 | €14,488 | €10,030 | -€4,459 | -30.8% |
| Suppliers | 440/4 | €14,488 | €10,030 | -€4,459 | -30.8% |
| Taxes, remuneration and social security | 45 | - | €5,957 | +€5,957 | |
| Taxes | 450/3 | - | €5,957 | +€5,957 | |
| Other amounts payable | 47/48 | €28,915 | €7,954 | -€20,961 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,584 | €38,361 | +€777 | +2.1% |
| Other operating charges | 640/8 | €1,308 | €1,003 | -€305 | -23.3% |
| Non-recurring operating charges | 66A | €852 | - | -€852 | |
| Gross operating margin | 9900 | €28,422 | €69,073 | +€40,652 | +143% |
| Operating profit (loss) | 9901 | -€11,321 | €29,710 | +€41,031 | |
| Financial income | 75/76B | €2,400 | €2,400 | +€0 | 0.0% |
| Recurring financial income | 75 | €2,400 | €2,400 | +€0 | 0.0% |
| Financial charges | 65/66B | €12,904 | €12,050 | -€855 | -6.6% |
| Recurring financial charges | 65 | €12,904 | €12,050 | -€855 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,826 | €20,060 | +€41,886 | |
| Profit (loss) for the period | 9904 | -€21,826 | €20,060 | +€41,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,826 | €20,060 | +€41,886 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.